Spatial distribution of SEZ’s and its contribution to

employment generation
 Structure of presentation

1. Aims, Objective, Need of the study, Scope and limitation

2. Identify Employment Backward District In India

3. Kandla SEZ- the Case Study

4. Conclusions and recommendations

 Special economic zone-concept

EOU
Dry Port & Duty
Cluster of EOUs Trading
& Bonded Area Free Enclave
Model Industrial
Township

EPZ FTZ Free Port Excellent

Infrastructure
Integrated Infrastructure
Superior
Governance

Facilitative
Environment
Special Economic Zone
“Specifically delineated, duty-free enclave and shall be deemed to be
foreign territory for the purposes of trade operations and duties & tariffs”
 Special Economic Zone
• Is a specified, delinated,
• Duty-free geographical region,
• Different economic laws from that of the country,
• Attracts Foreign investment,
• Provides high level of employment,
• High standard of living.
 SEZ Policy Objectives
• Creation of employment opportunities,
• Promotion of export of goods and
services,
• Promotion of infrastructure facilities,
• Promotion of investment from domestic
and foreign sources,
• Development of backward regions.
 SEZ's – salient features
 Eligibility criteria for Units: Units need to be Net Foreign Exchange (NFE) positive for
a block of 5 years to continue operations in the zone.

Benefits in SEZ’s
i. Income Tax holiday for a 15 year period (under Section 10AA) –
• 100% for the 1st 5 years
• 50% for the next 5 years
• 50% of the reinvested profits ploughed back into the business for the next 5 years.

i. Exemption from Customs duty goods exported out from a SEZ to any place outside India.
ii. Exemption from Excise duty on any goods brought from DTA to a SEZ .
iii. Exemption from service tax on taxable services provided to a unit .
iv. Exemption from the levy of Central Sales taxes on the sale or purchase of goods (other
than newspapers) if such goods are being used to carry out the authorized operations by a
developer or unit
v. Exemption from Indian stamp duties.
vi. Exemption from Customs duty on any goods imported into or services provided in a SEZ.
vii. FDI up to 100% allowed, infrastructure providers providing dark fibre, email and Voice
mail in the telecom sector.
 SEZ's – salient features
viii.Sub contracting of operations allowed – to DTA, STP, EHTP units
ix. No limit on domestic sales on payment of full custom duties (subject to achieving NFE)
x. Facility to realize and repatriate export proceeds within 12 months
xi. Profits allowed to be repatriated freely without any dividend balancing requirement
xii. Duty free goods to be utilized in 5 years
xiii.Re – export of imported goods found defective
xiv.Capitalization of import payables
Area requirements norms for SEZ’s
Type Minimum Area
Multi- product 1000 hectares
Multi-services 100 hectares
Sector specific - Port or Airport 100 hectares
IT, Gems and Jewellery, bio-tech, non10 hectares( and min. built-up area of 1 lakh sq. mtrs.
conventional energy for IT)
FTWZ 40 hectares (min. built up area of 1 lakh sq. mtrs.)

The main objectives of the SEZ Act (2006) are:

(a) Generation of additional economic activity
(b) Promotion of exports of goods and services
(c) Promotion of investment from domestic and foreign sources
(d) Creation of employment opportunities
(e) Development of infrastructure facilities
Need of study
 Research Question

If SEZ policy can yield more equitable

regional development and employment
for skilled and unskilled persons.
 Objectives
.

To assess spatial distribution of SEZs across India.

To examine the contribution of SEZ in employment
generation.

To draw inferences from case study which could be

taken into consideration while future planning SEZs.

 Approach & methodology

Regional Level Employment Contributing Factors

Population Literacy Rate Sex Ratio Density Marginal Workers

Urbanization S.T .Percentage Decadal Growth Rate

Primary Survey
of KASEZ Primary Survey Stakeholder Perception

Key Findings Employment issues Industries analysis

& Way Forward

Summary

Summary of findings of the

study and way forward for
next stage

Suggestion Conclusion Proposal

 SEZ's in world
Estimates of SEZ’s in world
1975 1986 1995 1997 2003
No. of countries having 25 47 73 93 116
EPZ's/SEZ’s
No. of EPZ's/SEZ’s 79 176 500 845 app3000
Employment in EPZ's 22.5 42
(million)
Source- Aggarwal, ICRIER

Benchmarking of SEZ’s policies

Repatriatio
Corporate Tax Foreign Employment
Tax Customs DTA n of Activity
after Holiday VAT Ownership & Policies/VISA
Holiday Tax Sales Capital Allowed
Period Investment Permission
Country and Profit

Philippines
China
UAE
Indonesia
Poland
Panama
Thailand
J ordan
India

High Average Lower

 SEZ's in china
•China’s objective was to open its essentially closed
economy and experiment with foreign investment

• The geographical area of the SEZ is

astronomically large:
1. Shenzen : 327 sq. Km
2. Zhunan : 121 sq km
3. Hainan : 34000 sq km (entire island)
4. Shantou : 234 sq km
5. Xiamen : 131 sq km
•Unique locations – of the five SEZs, all are located
in backward area.

•Large size with government and local authorities

4 providing improved infrastructure with foreign
5
collaboration
2 1

3
•SEZs are not just industrial parks. rather, they are entire parts of cities.
Shenzhen in 1982

Shenzhen Today
 Evolution of SEZ's in India

Policy for growth of export process in India

a)Export Processing Zone (EPZ) Policy
b)Export-oriented Units (EOU) Policy
c)Software Technology Park (STP) Policy
d)Export-oriented Hardware Technology Park (EHTP)
e)Export Promotion Capital Goods (EPCG) Policy
f)Advance Licensing and “deemed” exports Policy
g)Free Trade Zone (FTZ) Policy

SEZ Growth Timeline

I. Initial Phase: 1965-
1985(KASEZ,SEEPZ)
II. Expansion Phase: 1985-1991
(Noida, Falta, Cochin, Madras, Vizag)
I. Consolidating Phase: 1991-2000
II. Emergence Phase: 2000 Onwards

Source- ministry of commerce ,India

 Evolution of SEZ's in India

Three things are analysed here.

1) Gross EPZ exports registered an impressive growth rate over the period 1966 to 2002 .
2) Gross exports rose much faster than employment in these zones. As a result, exports
per employee increased at the annual growth rate of 24% and a trend growth rate of
14.6%.
3) Growth of value addition had not been promising over this period. Average annual
growth rate of value addition was as low as 2.9%.
Share of EPZ in total export manufactured export & employment
Average Annual Trend Growth
Growth Rate Rates

Export 42.4 39.2

Import 39.9 38.8
Value addition 2.9 1.5
Employment 21.2 21.6
Exports/employment 24.3 14.6

Therefore Exports and foreign exchange earnings of Export Processing Zones (EPZ's) ,
in absolute terms, increased substantially but the value addition remained stagnated.
 Evolution of SEZ's in India
SEZ Export as %share of indias Export Growth Rate of Export per Employee

50
45 44.2
40
6
35 34.7 33.4

Growth %
5 5.1 5 30
Percentage

4.4 4.7 28.9

4 4.2 3.9 25
3 20
2 15 13.7 15.2
10 8.7
1
5 3.5
0 0
2000- 2001- 2002- 2003- 2004- 2005- 1966- 1971- 1976- 1981- 1986- 1991- 1996- 2001-
01 02 03 04 05 06 1970 1975 1980 1985 1990 1995 2000 2003
Year
Time Period

Source- ministry of commerce ,India

Prior to 1990, USSR and other East European countries were the major destination of
EPZ exports ,Kandla was almost completely dependent on the USSR markets for exports.
Exports to these countries were possible because of the protected export markets offered
to the Indian firms under the umbrella of bilateral trade arrangements (Kumar 1989).
Sectorwise Export Performance

70
59
60

50
% Share

40
Year 1991
30 26 27
25
Year 2006
20 17
9 11 9
10 4 5 6
2
0
Drugs & Textiles Gems & Engineering Electronics Others
Pharma Jewellery Goods
Sectors Cateogary
 Present status of SEZ's in India

Till now there are 234 valid formal approvals and 162 in principle approvals. Out of the formal
approvals, 63 SEZs have been notified.
Estimates on SEZ’s
No. of valid formal approvals: 234
No. of notified SEZs: 63
No. of formal approvals pending notification 171
No. of in-principle approvals: 162
Land requirement:
SEZs notified 67 sq km
SEZs formally approved 350 sq km
In-principle approvals 1400 sq km
Total area for proposed SEZs (FA+IP) 1750 sq km
At present 63 notified SEZs
Investment Rs 13,435 crore
Employment 18,457 People
Projected (by December 2009) By the 63 notified SEZs
Investment Rs 53,561 crore
Employment 15,75,452
If 234 formal approvals become operational
Investment Rs 3,00,000 crore
Employment 4 million additional jobs
Source- ministry of commerce ,India Source- ministry of commerce ,India

•It is estimated that agriculture one acre of land supports four people for nine months while IT SEZ
with 2.5 FSI with 1 lakh sqft built-up space spread on one acre can house more than 1000 IT
workers which has multiplier effect of 4 times.
 Present status of SEZ's in India

A n d h r a Pr a d e s h
N O O F S EZ a p p r o ve d C h h a tis g a r h
Goa
G u ja r a t
80 Hary ana
H im a c h a l Pr a d e s h
70 Jh a r kh a n d
60 K a r n a ta ka
K e r a la
50 M a d h y a Pr a d e s h
No of SEZ

40 M a h a r a s h tr a
O r is s a
30 Pu n ja b
20 R a ja s th a n
T a m il N a d u
10 U tta r Pr a d e s h
0 U tta r a n c h a l
W est Bengal
1 C h a n d ig a r h
s tate D a m a n & D iu
D e lh i
Po n d ic h e r r y

Source- ministry of commerce ,India

•Six states Maharastra, Karnataka , Andhra Pradesh ,

Harayana, TamilNadu, and Gujarat account for more
than two third of all the SEZs approved.
•These are more developed states and SEZ scheme
could end up accentuating the regional skewed
development.
Spatial distribution of
SEZ's
 Methodology for spatial analysis of SEZ’s in India
Parameters To Find Employment Backward Districts Of India
i. Total Population
ii. Percentage of literacy population to total population
iii. Sex Ratio
iv. Decadal Growth Rate
v. Density of population per sq KM
vi. Percentage of urban population to total population
vii. S.T. population Percentage to total population
viii.Marginal Worker Percentage to total workers

Steps To Find Employment Backward Districts Of India

i. District wise Census figure was compiled for analysis.
ii. To find weightage for each parameter standard deviation was calculated for each state up to
3 Standard Deviation.
iii. Maximum waightage 5 and minimum 1 was assigned to each district for each parameter
based on its correlation with employment generation contribution.
iv. Individual Weighted values were summed up to get the rank of that district. Hence higher the
rank (EPI) more the backwardness in terms of employment. Finally all rank values were
cateogarised in 5 equal intervals and each interval was named as very good (11-16), good
(17-21), average (22-26), poor (27-31), very poor (32-36) respectively.
Identification of employment backward districts..........
Population Density

Very High
High
Average
Low
Very Low
Identification of employment backward districts
Literacy

Very High
High
Average
Low
Very Low
Identification of employment backward districts........
Sex ratio
Identification of employment backward districts........
Urbanization

Very High
High
Average
Low
Very Low
Identification of employment backward districts..........
Decadal Growth Rate

Very High
High
Average
Low
Very Low
Identification of employment backward districts..........
S.T. Percentage

Very Low
Low
Average
High
Very High
Identification of employment backward districts..........
Marginal workers

Very Low
Low
Average
High
Very High
Spatial distribution of SEZ’s & employment backward regions
 Identification of employment backward districts..........

The distribution of backward area in the country may be described in terms of four
extensive continuous belts and some small pockets outside these belts.
i. Main contiguous territory of backwardness in the Central Part of India, extending
from the Northern (Telengana) district of Andhra Pradesh, Madhya Pradesh,
Chhattisgarh, Orissa, eastern and northern districts of West Bengal, Bihar, eastern
UP and Central and Western UP districts.
ii. Second stretch of backward areas runs as a contiguous belt in the Himalayan foot
hill zone including the districts of Jammu and Kashmir, Himachal Pradesh and the
hill districts of UP.
iii. Third belt, which is not so continuous, stretches in the west through Rajasthan and
Gujarat and is linked with the western Madhya Pradesh districts
iv. Fourth Belt extending through the States and Union Territories in the North East
Region & Somewhat detached from all these backward area belts are the few
scattered pockets.
 Spatial distribution of SEZ’s & employment backward regions
Now proposed SEZ are superimposed on spatial distribution map of SEZ in India, it is
found that most of proposed SEZ’s are around metro cities (Delhi, Mumbai, Ahmedabad,
Hyderabad, Bangalore, Chennai, Vizag) which has good industrial base.

Delhi Corridor

Ahmedabad Corridor

Kolkatta Corridor

Vizag Corridor
Mumbai- Pune Corridor
Hyderabad Corridor

Bangalore Corridor
Chennai Corridor
Case study
 Kandla –Regional significance

KASEZ was selected for case study because this was only
developed SEZ& was established in 1965 . This was Asia's first
FTZ/EPZ/SEZ, converted from Free Trade Zone to SEZ &
situated in backward areas.

Kandla Port Trust Is planning Authority for port area and

SRC (Gandhidham-Adipur Area Development Authority)
is for Gandhidham and Adipur town.

GANDHIDHAM TALUKA KANDLA SEZ REGION

STUDY AREA
16 of 42

Kandla SEZ - catchment

2 km: Kidana village, Ganesh Nagar

5 km: Antrajal Village, Galpadar village,

Gandhidham, IFFCO township,
Gandhidham GIDC, Nakti creek

10 km: Kandla port, Adipur, IFFCO unit,

Kandla creek, Salt pans

2 km 5 km 10 km
 Demography
Total Population: 192482
Name of Area No. of Population Literates
village (Ha) households Total Male Female Male Female

Galpadar 779.94 715 3518 1780 1738 1004 603

(60%)
MithiRohar 3600.75 923 4960 2577 2383 853 321
(37%)
Kidana 2970.84 940 4699 2416 2283 1097 438
(40%)
Antrajal 964.45 707 3305 1691 1614 955 500
(52%)
Source: District Handbook, 1991 and Census of India 2001
Note: Figure in brackets are sex ratio

Galpadar, Mithi Rohar, Kidana and Antrajal are the four villages which came under the
study region (10 km from KASEZ). People from all these four villages work in KASEZ.
These villages are affected by the development in Kandla port and Kandla Special
Economic Zone.
Two urban areas came under this region i.e Gandhidham and Kandla.. Both these towns are
affected by the floating population, as these cities are lacking in basic infrastructure.
 Population

Gandhidham Kandla
RATE OF GROWTH
-17.4

1991-2001 45.3 1981-91

1981-91 70.2 1971-81 33.2

1971-81 58.1 1961-71 87.11

1961-71 46.7 -40 -20 0 20 40 60 80 100

0 20 40 60 80

Gandhidham Kandla
Source: District Handbook, 1991 and Census of India 2001
 Occupation pattern

(Gandhidham Town) workers Workers (Kandla N.A,)

Cultivators
Agriculture Labourers
I Livestock, Fishing and other allied activities Majority of 25%,61% Workers respectively Involved
V Mining and queering
a Manufacturing industries in transportation sector,
b other household industries
I Construction activities followed by 28%,20% involved in household
II Trade and Commerce
III Transportation, Storage and Communications industries.
X Other services
Source -District Census Handbook, Kachchh 1991
 Study area profile
Literacy

80 61.63
53.01
64.63
56.53
47.41
64.26
52.75
73.13
61.29
48.64
Literacy Rate Of Study Area is 53% & was
60 43.41 43.42
same as Kutchh District.
40.89
%age

32.4
40 20.78
20
0
Total R ural Urban

S tudy Area K ac hchh distric t Gujarat state

In Study Area work participation was 31% and

Total Literacy rate Male Literacy Female Literacy
29% workers involved in transportation section
which was higher than kutchh district (7.8%).
Employmen
t

45 40.23
Main workers
36.28
40 33.78 % people employed 1317 1293
35 31.01
29.53 30.54
30.78 1400
1200
30

Number of
928
22.56 % main w orkers in 1000 868

workers
25 800 Male
20 transportation 600 Female
15
7.8
% of main w orkers in 400 222
294
149 169
7.17 7.53 200
10 5.12
3.43 3.79
2.01
construction 0
5 Galpadar Mithi Rohar Kidana Antrajal
0 Village
Total Rural Urban

Study Area Kachchh Gujarat

district state

Source: District Handbook, 1991 and Census of India 2001

 Primary survey-KASEZ

The KASEZ was inaugurated by the prime minister of India, late shri Lal Bahadur Shastri
on march 7,1965.
Zone was setup with a objective of earning foreign exchange for the country, developing
more employment opportunities in the industrially backward area of kutchh and assisting
in the growth of kandla port by generating more cargo .
At present KASEZ provide direct employment to 14300 persons and indirect employment to
2500 persons. 1/3 sample was taken for primary survey from each type of industries.
Primary survey was comprises of
S.N. Sector No. of % Units NO of % of
Units Samples Samples
a) Industries survey
1Engineering 26 16 9 16
2chemical 25 15 8 15 b) Labour survey
3Garment 39 23 13 23
4Plastic 31 19 10 19
5Intrazone 8 5 3 5
6Trading/service 23 14 8 14

7Miscellaneous 14 8 5 8

TOTAL 166 100 55 100

 Primary survey- industries

SEZ witnessed a very sluggish growth in the

Initial Years due to relatively modest growth
in the number of industrial units.

Net Foreign Earning has increased over period of

time, employment is increased but growth
rate was slow comparatively.
Source- SEZ authority, Kandla

66.7% of industries has come after year 2000 this clearly shows that industries were established
because of govt. incentives.
Commencement of Industries

80.0 66.7
70-80
60.0
80-90
40.0 20.0 90-00
20.0 10.0
3.3
After 2000
0.0
1

Year

Source- Primary Survey Source- Primary Survey

 Primary survey- industries
Import Preference Export Preference

33%

33%
67%

67%
Foreign

DTA Foreign
DTA

Industries responded that the 67% of import and Export with international market.
Su b s id ar y A ct ivity in DT A Advantage at KASEZ

17%
33%
Yes
No 67%

83% Govt.Incentive
Port

Source- Primary Survey

About 83 % entrepreneur responded that they do not have subsidiary activities in DTA which
shows that forward & backward linkages was missing in KASEZ.
 Primary survey- industries
Foreign Investment

By primary survey it was found that 83% industries don't

17%

No
have foreign investment. This shows that foreign
Yes
investors were not interested in KASEZ due to its
83%
unattractiveness. Other reason can be due to due to
custom & regulation administrative hassles.

F u t u r e E x p a n s io n P o r t f o r Im p o r t a nd E x p o r t
45% of industrial units
use Mundra and Kandla
33%
17%
Y es
22%
33%
K a n d la
both port for export and
No Mun dra import & 22% industries
50%
D o n ’t K n o w A ll uses other ports including
45%
Mumbai port. this was
due to inefficiency of
Source- Primary Survey kandla port.

50 % of industries don't have future expansion plan, according to SEZ authority 300 acre land is
acquired and will be use for upcoming 33 new units.
Primary survey-KASEZ
 Primary survey- industries

L o b o u r C a tc h m e n t W o r k Pe r fo r m an ce

0% 17 % 17%
<1
33%
1to 5 Lo cal
5 t o 10 O utsid er

>10
50% 83%

Source- Primary Survey

Approximately 87% of industries had perception that performance of outsider workers was
better than local people.

From primary survey It was found that 50 % of labours travel from distance of 5 km & 33 %
travel from up to 10 km. Therefore primary catchment area of KASEZ was 2 Km, secondary
catchment was 5 km & tertiary catchment was 10 Km .
 Primary survey- employee

M o n th ly Salar y

60 50 Average salary paid to workers was in range of 4000 to

50
40 <2000 6000 Rs/month and was comparatively better than
Percentage

30 20 20 2000 To 4000
20
10
10 4000 To 6000 workers in other industries
0
0 6000 To 10000
1 >10000 58% workers were from outside Gujarat which mean
Salar y
that SEZ didn't have advantage for local workers.

Almost 66 % workers are working since 95 onwards. Skilled workers were from Andhra
Pradesh, Tamilnadu and unskilled workers were from mostly Bihar & Uttar Pradesh

W o r k in g S in ce N a t iv e P la c e

80 6 6 .7
6 5 To 75
8 0 .0 5 8 .3
60 6 0 .0
7 5 To 85 G andhi dham
Percentage

4 0 .0 2 5 .0
Percentage

40 25 .0
8 5 To 95
2 0 .0 8 .3 8 .3 k u tc h h
20 8 .3
0 9 5 To 05 0 .0 G u ja r a t
0
1 o u t s id e
1
Ye ar P la c e

Source- Primary Survey

 Primary survey- employee

Working Hours Subsidary Occupation Inc om e from othe r M e m b e r of Fa m ily

0%
22% <2 0 0 0
44% 40 %
6 To 10 yes 20 0 0 to 40 00
10 To 14 no
56%
40 0 0 to 60 00
60 %
78% >6 0 0 0

Ho u s in g Facilitie s Housing Rent Ar e a of Ho u s e

60.0 50.0 80.0 50 44

60.0
Percentage

60.0 500 To 1000 40 33 <500 SQF T

Percentage

40.0 Ow n hous e
40.0 1000 To 1500 30 500 To 1000
20.0 20.0 20.0 20.0
20.0 10.0 Rented 20 11 11 1000 T o 1500
20.0 >1500
10 >1500
Staf f Hs g
0.0 0.0
0
1 Slum 1 1

T yp e o f A cco m o d atio n Monthly Rent A rea in S Q F T

Source- Primary Survey

Since SEZ is public entity so labour laws are flexible in SEZ .But Labours were in better
position than other industry outside SEZ.
Housing is not provided by any of industries . 50% workers had their own house. About (20%)
mostly migrants workers stay in slums .
 Inferences from case study

Summary of primary survey in KASEZ

Textile And Engineering Sectors are providing

Employment To Maximum Workers.
KASEZ had positive impact on woman employment.
About 54% workforce were women in KASEZ & out of
this 54% labour was local.

Source- Primary Survey analysis

 Conclusion &
recommendation
 Issues from study
issues identified through Kandla SEZ might not hold true for every existing and proposed
Special Economic Zone. But few issues found are general in nature and hold true for every
SEZ. Possible to address these issues.
Macro Issues
Implication on Implication on urban Implication on Strategy
employment settlement environment and
infrastructure
Opportunity for workers Migratrion from backward area Burden on city Decentralize SEZ's
Regional disparity in urban areas only to urban area infrastructure location
More employment Clean environmental Develop SEZ in
opportunity in large size with world class backward area with
size of SEZ SEZ's Self sustainable town infrastructure stategic location
Employment pattern will Opportunity for better
Rehabitation & resettlements change Displacement environment According to land
Micro Issues
Unattaractive for skilled Entrepreneur
Transportation unavailability people growth of slums Traffic problem responsibility
SEZ authority maitain
Unhygenic living demand & supply gap of
Human resources scarcity Migrant workers Unaffordable housing condition employee
Tax holiday NA NA NA NA
Environmental Environmental norms for
Waste & scrap disposal NA NA degradation SEZ's
Employment generation Incentives for DTA
Forward & backward linkages even outside SEZ Economic generation activities NA subsidary unit also
SEZ authority must
Attraction for Unaffordable housing ensure housing
Housing unavailability skiiled/unskilled workers Effect on living condition with high rental availability for employee
 Mitigation

Suggested M itigation
Scale : M acro/microTarget
( area (employmentTime frame (long Concerned authority
policy level, urban generation, regional term, short term,
planning level) disparity, infrastructure,immediate)
environment) etc.
M acro Issues

Regional disparity Policy level Regional disparity Long term M inistry of comm erce
Size of SEZ Policy level Employm ent generation Long term M inistry of comm erce
Rehabitation & resettlements Policy level Infrastructure Imm ediate M inistry of comm erce
M icro Issues

Transportation unavailability Micro level Infrastructure Imm ediate Developer/Entrepreneur

Human resources scarcity Urban planning level Employm ent generation Long term SEZ authority

Tax holiday Policy level Econom ic growth Short term M inistry of comm erce
W aste & scrap disposal Micro level Environment Short term SEZ authority
Forward & backward linkages Micro level Employm ent generation Short term SEZ authority
Housing unavailability Micro level Infrastructure Short term Developer/SEZ authority
Thank you
 FOR
REFERENCE

Spatial distribution of SEZ’s and its contribution to

employment generation

Submitted Under The Guidance of

By Prof. Madhu Bharti

Basant Dissertation: 2006-07

Soni
F a c u l t y of P l a n n i n g & P u b l i c P o l icy
HSG-0305
S C H O O L O F P L A N N I N G
Center for Environmental Planning & Technology ( C E P T )

C E P T U N I V E R S I T Y, Ahmedabad